2018 (12) TMI 1842

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.... Shakkarwar, Member (T) Shri S. Sunil, Advocate, for the Appellant. Shri Mohd Altaf, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - All the three appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. In Appeal No. E/70338/2016-EX(DB), the issue relates to classification dispute o....

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....es are properly classifiable under Tariff Item No. 1105 20 00 of the Schedule to Central Excise Tariff Act, 1985. The said order of the Tribunal stands subsequently followed in the appellant's own case vide Final Order No. 71027/2018, dated 11-4-2018 [2019 (366) E.L.T. 863 (Tribunal)]. Inasmuch as the classification dispute stands finalized in the assessee's own case for the earlier period, by fol....

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....ned in the said provisional release order passed by the Commissioner and fairly agrees that the said appeal has become infructuous, inasmuch as the prayer in the appeal was to dilute the condition for provisional release. He submits that, inasmuch as the classification stand decided in their favour, now they will approach the Revenue for the consequential benefits. 4. In view of the forgoi....